A Century of Lawmaking for a New Nation: U.S. Congressional Documents and Debates, 1774-1875
Journal of the Confederate Congress --SEVENTY-FOURTH DAY--MONDAY, April 13, 1863.
Journal of the Congress of the Confederate States of America, 1861-1865 [Volume 6]
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Journal of the Congress of the Confederate States of America, 1861-1865 [Volume 6]
SEVENTY-FOURTH DAY--MONDAY, April 13, 1863.
OPEN SESSION.
The House met pursuant to adjournment, and was opened with prayer by the Rev. Dr. Burrows.
The Chair laid before the House a bill of the Senate entitled "An act to amend an act for the establishment and organization of a general staff for the Army of the Confederate States;" which was read the first and second times and referred to the Committee on Military Affairs.
The Chair also presented a bill of the Senate entitled "An act to authorize the issue of eight per cent bonds or certificates of stock in certain cases;" which was read the first and second times and referred to the Committee on Ways and Means.
The Chair also presented a bill of the Senate entitled "An act to amend an act to authorize the Secretary of the Navy to make certain contracts without advertising for proposals," approved August 29, 1861; which was read the first and second times and referred to the Committee on Naval Affairs.
The Chair presented a bill of the House entitled "An act to amend an act to secure copyrights to authors and composers," approved March 21, 1861, returned from the Senate with an amendment.
The rule requiring a reference of the same to a committee having been suspended, the bill was taken up, and having been read as follows, viz:
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Section 1. The Congress of the Confederate States do enact, Any person now being a citizen or resident of the Confederate States of America, loyal to the Government thereof, who had secured a copyright in any book, map, musical composition, print, or engraving, under the laws of the United States before the separation of these States therefrom, shall be entitled to all the rights, privileges, and remedies secured to authors and composers by the act to which this act is an amendment, upon complying with the several requirements made of authors and composers by the aforesaid act: Provided, That in ascertaining the term of any copyright the period during which it was enjoyed under the laws of the United States shall be computed.
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Sec. 2. Any author, composer, or designer who is a citizen of any of the Confederate States and loyal to the Government thereof, and who has any interest in the form of a percentage on the sales or otherwise in the copyright obtained under the law of the United States and owned by an alien enemy, shall have all the rights, privileges, and remedies of the owner thereof, under the conditions and restrictions provided in the preceding section of this act.
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Sec. 3. Any author, designer, or publisher who may be entitled to the benefit of the provisions of the first section of this act shall have all the remedies for any infringement of his or her copyright which may have occurred before the passage of this act which would exist had such infringement occurred subsequent to its passage,
The question being on agreeing to the amendment of the Senate, which is as follows, viz: Insert in section 2, line 5, after the word "have," the words "to the extent of the interest or percentage aforesaid."
The same was disagreed to, and
On motion of Mr. Holcombe, a conference was proposed to the Senate on the disagreeing votes of the two Houses.
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The Chair appointed as managers on the part of the House at the said conference Messrs. Holcombe of Virginia, Machen of Kentucky, and Curry of Alabama.
The Chair also presented a bill of the House, returned from the Senate with sundry amendments, entitled "An act for the relief of certain military officers and soldiers from the State of Missouri," which was referred to the Committee on Military Affairs.
The Chair presented a bill of the House entitled "An act to aid committees of Congress in the investigation of matters referred to them, and to punish false swearing before said committees," returned from the Senate with sundry amendments.
The rule referring the same to a committee having been suspended,
The bill was taken up and read as follows, to wit:
The question being on agreeing to the amendments of the Senate, which are as follows, viz:
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First. In second line, first section, strike out the words "shall be;" also the words "by the Sergeant-at-Arms or," in fourteenth line.
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Second. After words "may belong," in first section, insert the following: "or such person as the presiding officer of such committee may depute for that purpose."
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Third. Add at the end of the last section the following: "and the said witness in default shall also be reported to the presiding officer of such committee, who may proceed against him thereon as herein provided for witnesses summoned to appear before the said committee."
By Mr. Chilton:
Be it further enacted, That the fees and allowances to said witness shall be the same now allowed by law to witnesses for attending the district court of the Confederate States in the district in which he may be examined, to be paid upon the certificate of the chairman of said committees, respectively, out of the contingent fund of Congress.
By Mr. Smith of North Carolina, to last section:
After the word "sum" insert "not exceeding five thousand dollars and imprisonment for a term not less than two nor more than five years, as the court may adjudge."
The same were agreed to.
The Chair laid before the House a communication from the Secretary of the Treasury in answer to a resolution of the House calling for a report of the amount of Treasury notes, not bearing interest, issued from and received at the Treasury during the months of January, February, and March, and also the amount now outstanding; which was read and referred to the Committee on Ways and Means.
Mr. Moore, from the Committee on the Judiciary, to which was referred
A bill to provide certain regulations for holding elections for Delegates to the Congress of the Confederate States in the Indian nations, reported the same back, with the recommendation that it pass.
The question being on postponing and placing the same upon the Calendar,
It was decided in the negative, and the bill was engrossed, read a third time, and passed.
Mr. Garland, from the same committee, to which was referred
A bill supplemental to an act to establish judicial courts in certain Indian Territories, approved February 15, 1862,
reported the same back, with the recommendation that it pass with an amendment.
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The question being on postponing and placing the same upon the Calendar,
It was decided in the negative.
The bill having been read as follows, viz:
The Congress of the Confederate States of America do enact, That any Indian nation entitled to a Delegate in the Congress of the Confederate States, or any citizen or citizens of such nation, may sue at law or in equity any citizen or citizens of any State or Territory of the Confederate States, or any person or persons residing or found therein, in any district court of the Confederate States, where service may be had, in the same manner and to the same extent as is now provided by act of Congress, and the treaty with the Cherokee Nation, for suits at law or in equity between any State of the Confederate States, or any citizen or citizens of such State and any citizen or citizens of such Indian nation, or person or persons residing or found therein,
Mr. Garland, on the part of the committee, moved to amend the same by inserting after the words "where service may he had" the words "in any case in law or equity arising under the Constitution, laws, or treaties of the Confederate States."
The amendment was agreed to, and the bill as amended was engrossed, read a third time, and passed.
On motion of Mr. Kenner,
The House resolved itself into secret session; and having spent some time therein, again resolved itself into open session.
On motion of Mr. Ewing, leave of absence was granted Mr. Crockett, on account of sickness in his family.
A message was received from the President, by his Private Secretary, Mr. Harrison, notifying the House that on the 11th instant he approved and signed
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H. R. 21. An act to amend an act entitled "An act to authorize the Secretary of the Navy to make certain contracts without advertising for proposals," approved August 29, 1861.
Mr. Elliott, from the Committee on Enrolled Bills, reported as correctly engrossed and enrolled
An act for the relief of the Brunswick and Albany Railroad Company, of the State of Georgia;
An act to establish a preferred mail across the Mississippi River;
An act to prevent the absence of officers and soldiers without leave;
An act to authorize the increase of the compensation of route agents, and to increase the per diem allowance to special agents of the Post-Office Department; and
An act to amend the several acts prescribing the mode of publishing the laws and resolutions of the Confederate States.
And the Speaker signed the same.
On motion of Mr. Vest, leave of absence was granted to Mr. Bell, on account of sickness in his family.
Mr. Russell, from the Committee on the Judiciary, to which was referred a bill of the Senate to amend an act to regulate impressments, reported the same back, asked to be discharged from its further consideration, and that the same be referred to the Committee on Naval Affairs; which was agreed to.
Mr. Russell, from the same committee, to which was referred
A resolution in relation to allowing foreigners to hold real estate, etc., reported the same back, asked to be discharged from its further consideration, and that the same lie upon the table; which was agreed to.
Mr. Russell, from the same committee, to which were referred sundry resolutions in relation to retaliation, reported the same back, asked
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to be discharged from their further consideration, and that the same do lie upon the table; which was agreed to.
Mr. Russell, from the same committee, to which was referred
A bill to repress the attempt of the enemy to excite servile insurrection,
reported the same back, asked to be discharged from its further consideration, and that the same lie upon the table; which was agreed to.
Mr. Russell also, from the same committee, to which was referred
A bill to provide for retaliation upon the Government of the United States for any attempt to execute the proclamation of Abraham Lincoln, dated January 1, 1863, or to excite insurrection among any of the slaves of any of the Confederate States,
reported the same back, asked to be discharged from its further consideration, and that the same be laid upon the table; which was agreed to.
Mr. Russell, from the same committee, to which was referred
A resolution in relation to military courts,
reported the same back, asked to be discharged from its further consideration, and that the same do lie upon the table; which was agreed to.
Mr. Dargan, from the Committee on the Judiciary, to which was referred
A bill to provide for the taking of testimony in certain criminal cases,
reported the same back, with the recommendation that it pass.
The question being on postponing and placing the same upon the Calendar,
It was decided in the negative.
Mr. Conrad moved that the further consideration of the bill be postponed until the first Monday in January next.
Mr. Harris demanded the question.
The question was ordered, and the motion to postpone prevailed.
Mr. Harris moved that the House reconsider the vote by which a bill for the relief of certain officers and soldiers from the State of Missouri, returned from the Senate with sundry amendments, was referred to the Committee on Military Affairs.
Mr. Dargan, from the Committee on the Judiciary, reported back and recommended the passage, with an amendment, of
A bill to authorize the Department of Justice to offer rewards for the apprehension of fugitives from justice.
The question being on postponing and placing the same upon the Calendar,
It was decided in the affirmative.
Mr. Jones moved a reconsideration of the vote by which the House agreed to postpone and place the bill upon the Calendar.
Mr. Foote demanded the yeas and nays.
The demand was not seconded.
Mr. Read moved that the House adjourn.
The motion was lost.
Mr. Jones moved a call of the House, and demanded the yeas and nays thereon.
The yeas and nays were not ordered, and the call of the House was refused.
The motion to reconsider prevailed.
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And the question recurring on postponing and placing the bill upon the Calendar,
It was decided in the negative.
The bill having been read as follows:
The Congress of the Confederate States of America do enact, That the Department of Justice be authorized to offer suitable rewards for the apprehension of fugitives from justice, not to exceed in any case two thousand dollars,
Mr. Dargan, on the part of the committee, moved to amend the same by striking out the words "Department of Justice" and inserting in lieu thereof the words "the President."
Mr. Conrad moved to amend the amendment by striking out the words "the President" and inserting in lieu thereof the words "the marshals of the Confederate States, by the authority of the President."
Pending which,
The hour of 3.30 having arrived,
The House, under the rule, took a recess until 8 o'clock p. m.;
And having again met,
Mr. Ralls demanded the yeas and nays;
Which were ordered,
And are recorded as follows, viz:
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Yeas ... 13
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Nays ... 28
Yeas: Boyce, Chilton, Hartridge, Hilton, Johnston, Kenner, Lewis, Perkins, Ralls, Smith of Alabama, Trippe, Villeré, and Wright of Tennessee.
Nays: Atkins, Baldwin, Batson, Boteler, Horatio W. Bruce, Clapp, Clark, Clopton, Collier, Curry, Davis, Gaither, Garland, Heiskell, Holcombe, Holt, Jones, Kenan of Georgia, Kenan of North Carolina, McLean, McQueen, Moore, Royston, Russell, Smith of North Carolina, Swan, Welsh, and Wright of Texas.
No quorum having voted,
On motion of Mr. Davis, a call of the House was ordered.
Pending which,
Mr. Clapp moved that the House do now adjourn.
Mr. Royston demanded the yeas and nays;
Which were ordered,
And are recorded as follows, viz:
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Yeas ... 12
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Nays ... 45
Yeas: Baldwin, Boteler, Clapp, Curry, De Jarnette, Elliott, Hodge, Miller, Moore, Read, Welsh, and Wright of Texas.
Nays: Ashe, Atkins, Batson, Boyce, Horatio W. Bruce, Chilton, Clark, Clopton, Collier, Conrad, Davis, Foote, Gaither, Garland, Goode, Graham, Gray, Harris, Hartridge, Heiskell, Hilton, Holcombe, Holt, Johnston, Jones, Kenan of Georgia, Kenan of North Carolina, Kenner, Lewis, McLean, McQueen, Menees, Perkins, Ralls, Royston, Russell, Sexton, Smith of Alabama, Smith of North Carolina, Strickland, Swan, Trippe, Villeré, Wright of Georgia, and Wright of Tennessee.
So the motion was lost.
Mr. Curry moved that all further proceedings under the call of the House be dispensed with.
No quorum voting, the motion did not prevail.
On the call of the House the following members answered to their names, to wit:
Ashe, Atkins, Baldwin, Batson, Boteler, Boyce, Horatio W. Bruce,
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Chilton, Clapp, Clark, Clopton, Collier, Conrad, Curry, Davis, De Jarnette, Elliott, Foote, Gaither, Garland, Graham, Gray, Harris, Hartridge, Heiskell, Hilton, Hodge, Holcombe, Holt, Johnston, Jones, Kenan of Georgia, Kenan of North Carolina, Kenner, Lewis, Martin, McLean, McQueen, Menees, Miller, Moore, Perkins, Ralls, Read, Royston, Russell, Sexton, Smith of Alabama, Smith of North Carolina, Strickland, Swan, Trippe, Villeré, Welsh, Wright of Georgia, Wright of Tennessee, and Wright of Texas.
Mr. H. W. Bruce moved that all further proceedings under the call be dispensed with, and demanded the yeas and nays thereon.
The yeas and nays were ordered,
And are recorded as follows, viz:
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Yeas ... 49
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Nays ... 12 [13]
Yeas: Ashe, Atkins, Barksdale, Boteler, Boyce, Horatio W. Bruce, Chilton, Clapp, Clark, Clopton, Collier, Conrad, Curry, Davidson, De Jarnette, Ewing, Foote, Gaither, Goode, Harris, Hartridge, Hilton, Holcombe, Holt, Johnston, Jones, Kenan of Georgia, Kenan of North Carolina, Kenner, Lewis, Machen, McLean, McRae, Menees, Miller, Moore, Perkins, Ralls, Read, Royston, Russell, Singleton, Smith of Alabama, Smith of North Carolina, Strickland, Trippe, Villeré, Wright of Georgia, and Wright of Tennessee.
Nays: Baldwin, Batson, Davis, Elliott, Garland, Gray, Heiskell, Hodge, Martin, McQueen, Swan, Welsh, and Wright of Texas.
So the motion prevailed.
On motion of Mr. Read, leave of absence was granted to Mr. Breckinridge, on account of urgent business.
The yeas and nays having been ordered on agreeing to the amendment of Mr. Conrad to the amendment of the committee,
The same are recorded as follows, to wit:
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Yeas ... 29
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Nays ... 37
Yeas: Chilton, Clopton, Conrad, Curry, Davidson, Elliott, Ewing, Foote, Harris, Hilton, Hodge, Johnston, Kenan of Georgia, Kenner, Lewis, Machen, Martin, Miller, Perkins, Ralls, Read, Smith of Alabama, Strickland, Swan, Trippe, Villeré, Wright of Georgia, Wright of Tennessee, and Mr. Speaker.
Nays: Ashe, Atkins, Baldwin, Barksdale, Batson, Boteler, Boyce, Horatio W. Bruce, Clapp, Clark, Collier, Davis, De Jarnette, Farrow, Gaither, Garland, Goode, Graham, Gray, Hartridge, Heiskell, Holcombe, Holt, Jones, Kenan of North Carolina, McLean, McQueen, McRae, Menees, Moore, Royston, Russell, Sexton, Singleton, Smith of North Carolina, Welsh, and Wright of Texas.
So the amendment to the amendment was lost.
The amendment of the committee was agreed to, and the bill as amended was engrossed, read a third time, and passed.
The title of the same being under consideration, which is as follows, to wit:
An act to authorize the Department of Justice to offer rewards for the apprehension of fugitives from justice,
On motion of Mr. Jones, the same was amended by striking out the words "Department of Justice" and inserting in lieu thereof the word "President."
And the title as amended was adopted.
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Mr. Heiskell, from the Committee on the Judiciary, to which was referred
A bill to amend the first section of an act entitled "An act to amend the laws relative to the compensation of the attorneys of the Confederate States," approved March 15, 1861,
reported the same back, with the recommendation that it pass.
The question being on postponing and placing the same upon the Calendar,
It was decided in the negative.
The bill was taken up, engrossed, read a third time, and passed.
Mr. Heiskell, from the same committee, to which was referred
A resolution in relation to the pay of clerks to standing committees of the House,
reported the same back, with the recommendation that it be agreed to.
The question being on postponing and placing the same upon the Calendar,
It was decided in the negative.
The resolution was taken up, and having been read as follows, to wit:
Resolved, That, in the opinion of this House, the act of Congress approved October thirteenth, eighteen hundred and sixty-two, providing for an increase of the pay of certain officers and employees in the executive and legislative departments, does include the clerks of standing committees of the House, employed by order of the House at the time of the passage thereof, and that the Clerk of this House be directed to pay them accordingly,
Mr. Harris moved to amend the same by striking out all after the word "Resolved" and insert in lieu thereof the following, to wit:
That an increase of fifty per cent be allowed to the compensation of clerks of standing committees of this House, in addition to the compensation which they now receive, to be paid out of the contingent fund of this House.
Mr. Swan moved to lay the amendment upon the table; which was agreed to.
On motion of Mr. Ralls, the resolution was also laid upon the table.
Mr. Russell, from the Committee on the Judiciary, to which was referred resolutions in relation to martial law, reported the same back, with the recommendation that they do pass.
The question being on postponing and placing the same upon the Calendar,
Mr. Davis demanded the yeas and nays.
The yeas and nays were ordered,
And are recorded as follows, viz:
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Yeas ... 40
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Nays ... 22
Yeas: Atkins, Boteler, Horatio W. Bruce, Chilton, Clark, Clopton, Conrad, Curry, Ewing, Garland, Graham, Harris, Hartridge, Hilton, Hodge, Johnston, Jones, Kenan of Georgia, Kenan of North Carolina, Kenner, Lewis, Machen, Martin, McLean, McQueen, McRae, Menees, Miller, Read, Royston, Sexton, Singleton, Smith of Alabama, Strickland, Swan, Trippe, Villeré, Welsh, Wright of Georgia, and Wright of Tennessee.
Nays: Ashe, Baldwin, Batson, Clapp, Collier, Davis, De Jarnette, Elliott, Farrow, Foote, Gaither, Garnett, Goode, Gray, Heiskell, Perkins, Ralls, Russell, Simpson, Smith of North Carolina, Wright of Texas, and Mr. Speaker.
So the resolutions were postponed and placed upon the Calendar.
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Mr. Garland moved that the House reconsider the vote just taken.
Pending the consideration of which,
On motion of Mr. Atkins,
The House adjourned until 11 o'clock to-morrow.
SECRET SESSION.
The House being in secret session, proceeded to the consideration of the special order of business, which was the consideration of the motion of Mr. Kenner that the House disagree to the amendment of the Senate to a bill of the House to lay taxes for the common defense and carry on the Government of the Confederate States; which was to strike out all after the enacting clause in the bill of the House and to insert in lieu thereof the following, to wit:
That a tax of fifteen per centum shall be levied and collected upon the value of all naval stores, salt, wines, and spirituous liquors, tobacco manufactured or unmanufactured, cotton, wool, flour, sugar, molasses, syrup, rice, and other agricultural products not owned by the producers on the first day of July next, and on the value of all naval stores, cotton, wool, and tobacco owned by the producers on the first day of July next, and of the growth of any year preceding the year eighteen hundred and sixty-three, a tax of five per centum; and on all moneys, Confederate or State Treasury notes, bank notes or other currency on hand or on deposit on the first day of July next, and on all credits on which the holder has refused to receive Treasury notes in payment, a tax of two per centum: Provided, That all moneys owned, held, or deposited beyond the limits of the Confederate States shall be valued at the current rate of exchange in Confederate Treasury notes, and the said tax shall be assessed on the first day of July next, or as soon thereafter as may be practicable, and be collected on the first day of October next, or as soon thereafter as may be practicable.
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Sec. 2. Every person engaged or intending to engage in any business named in the fifth section of this act shall, within sixty days after the passage of this act, or at the time of beginning business, and on the first day of January in each year thereafter, register with the district collector, in such form as the commissioner of taxes shall prescribe, a true account of the name and residence of each person, firm, or corporation engaged or interested in the business, with a statement of the time for which and the place and manner in which the same is to be conducted, and of all other facts going to ascertain the amount of tax upon such business for the past or the future, according to the provisions of this act. At the time of such registry there shall be paid to the collector the specific tax for the year ending on the next thirty-first of December, and such other tax as may be due upon sales or receipts in such business at the time of such registry as herein provided; and the collector shall give to the person making such registry a copy thereof, with a receipt for the amount of tax then paid.
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Sec. 3. Any person failing to make the registry and to pay the tax required by the preceding section shall, in addition to all other taxes upon his business imposed by this act, pay double the amount of the specific tax on such business, and a like sum for every thirty days of such failure.
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Sec. 4. Except where herein otherwise provided, there shall be a separate registry and tax for each business mentioned in the fifth section of this act, and for each place of conducting the same, but no tax shall be required for the mere storage of goods at a place other than the registered place of business. Upon every change in the place of conducting a registered business there shall be a new registry, but no additional tax shall be required. Upon the death of any person conducting a business registered and taxed as herein required, or upon the transfer of the business to another, the business shall not be subjected to any additional tax, but there shall be a new registry in the name of the person authorized by law to continue the business.
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Sec. 5. That upon each trade, business, or occupation hereinafter named the following taxes shall be levied and paid for the year ending on the thirty-first of December, eighteen hundred and sixty-three, and for each and every year thereafter, viz:
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I. Bankers shall pay five hundred dollars. Every person shall be deemed a banker within the meaning of this act who keeps a place of business where credits are opened in favor of any person, firm, or corporation, by the deposit or collection
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of money or currency, and by whom the same, or any part thereof, shall be paid out or remitted upon the draft, check, or order of such creditor; but not to include any bank legally authorized to issue notes as circulation, nor agents for the sale of merchandise for account of producers or manufacturers.
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II. Auctioneers shall pay fifty dollars and two and a half per centum on the gross amount of sales made: Provided, however, That on all sales at auction of stocks or securities for money the tax shall be one-fourth of one per centum on the gross amount of sales. Every person shall be deemed an auctioneer, within the meaning of this act, whose occupation it is to offer property for sale to the highest or best bidder at public outcry. The tax upon the auctioneers shall be deemed a tax upon the personal privilege, to be paid by each individual engaged in the business, and without regard to the place at which the same is conducted. No tax shall be required upon auction sales made for dealers in a business registered and taxed, and at their places of business, or upon official sales at auction, made by judicial or executive officers, or by personal representatives, guardians, or committees.
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III. Wholesale dealers in liquors of any and every description, including distilled spirits, fermented liquors, and wines of all kinds, shall pay two hundred dollars and five per centum on the gross amount of sales made. Every person, other than the distiller or brewer, who shall sell, or offer for sale, any such liquors or wines in quantities of more than three gallons at one time, to the same purchaser, shall be regarded as a wholesale dealer in liquors, within the meaning of this act. All persons who shall sell, or offer for sale, any such liquors or wines in quantities less than three gallons at one time, to the same person, shall be regarded as a retail dealer in liquors.
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IV. Retail dealers in liquor, including distilled spirits, fermented liquors, and wines of every description, shall pay one hundred dollars and ten per centum on the gross amount of all sales made.
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V. Retail dealers shall pay fifty dollars and two and a half per centum on the gross amount of sales made. Every person whose business or occupation it is to sell or offer to sell groceries, or any goods, wares, merchandise, or other things of foreign or domestic production, in less quantities than a whole original piece or package at one time, to the same person (not including wines, spirituous or malt liquors), shall be regarded as a retail dealer under this act: Provided, however, That any mechanic who shall sell only the products of the labor of himself and his own family shall be exempt from this tax.
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VI. Wholesale dealers shall pay two hundred dollars and two and a half per centum on the gross amount of all sales made. Every person whose business or occupation it is to sell or offer to sell groceries, or any goods, wares, or merchandise of foreign or domestic production, by one or more original package or piece at one time, to the same purchaser (not including wines, spirituous or malt liquors), shall be deemed as a wholesale dealer under this act; but, having been registered as a wholesale dealer, such person may also sell, as aforesaid, as a retailer.
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VII. Pawnbrokers shall pay two hundred dollars. Every person whose business or occupation it is to take or receive, by way of pledge, favor, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, for the repayment or security of money lent thereon, shall be deemed a pawnbroker under this act.
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VIII. Distillers shall pay two hundred dollars and also twenty per centum on the gross amount of all sales made. Every person or copartnership who distills or manufactures spirituous liquors for sale shall be deemed a distiller under this act: Provided, however, That distillers of fruit, for ninety days or less, shall pay sixty dollars and also fifty cents per gallon on the first ten gallons and two dollars per gallon on all spirits distilled beyond that quantity.
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IX. Brewers shall pay one hundred dollars and two and a half per centum on the gross amount of sales made. Every person who manufactures fermented liquors of any name or description for sale from malt, wholly or in part, shall be deemed a brewer under this act.
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X. Keepers of hotels, inns, taverns, and boarding houses shall pay forty dollars. Every place where food and lodgings are provided for and furnished travelers, sojourners, or boarders, in view of payment therefor, shall be regarded as a hotel, inn, tavern, or boarding house under this act.
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XI. Keepers of eating houses shall pay forty dollars. Every place where food or refreshments of any kind are provided for casual visitors, and sold for consumption therein, shall be deemed an eating house under this act.
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XII. Brokers shall pay two hundred dollars. Any person whose business it is to purchase or sell stocks, coined money, bank notes, or other securities for themselves or others, or who deals in exchanges relating to money, shall be deemed a broker under this act.
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XIII. Commercial brokers shall pay two hundred dollars and two and a half per centum upon all sales made. Any person or firm, except one registered as wholesale dealer or banker, whose business it is, as the agent of others, to purchase or sell goods or seek orders therefor in original or unbroken packages, or produce consigned by others than the producers, to manage business matters for the owners of vessels or for the shippers or consignors of goods, or whose business it is to purchase, rent, hire, or sell real estate or negroes, shall be deemed a commercial broker under this act.
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XIV. Tobacconists shall pay fifty dollars and two and a half per centum on gross amount of sales. Any person whose business it is to sell at retail cigars, snuff, or tobacco in any form shall be deemed a tobacconist under this act, but registered wholesale and retail dealers shall not be taxed as tobacconists.
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XV. Theaters shall pay five hundred dollars and five per centum on all receipts, which tax shall be paid by the owner of the building. Every edifice used for the purpose of dramatic representations, plays, or performances, and not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theater under this act. Each circus shall pay one hundred dollars and a tax of ten dollars for each exhibition, which tax shall be paid by the manager thereof. Every building, tent, or space or area where feats of horsemanship or acrobatic sports are exhibited shall be regarded as a circus under this act. Jugglers and other persons exhibiting shows shall pay fifty dollars. Every person who performs by sleight of hand shall be regarded as a juggler under this act: Provided, That no registry made in one State shall be held to authorize exhibitions in another State, and but one registry shall be required under this act to authorize exhibitions in any one State.
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XVI. Bowling alleys and billiard rooms shall pay forty dollars for each alley or billiard table registered, which tax shall be paid by the owner thereof. Every place or building where bowls are thrown or billiards played and open to the public with or without price shall be regarded as a bowling alley or billiard room, respectively, under this act.
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XVII. Livery stable keepers shall pay fifty dollars. Any person whose occupation or business is to keep horses for hire or to let shall be regarded as a livery stable keeper under this act.
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XVIII. Cattle brokers shall pay the sum of fifty dollars and two and a half per centum on the gross amount of sales made. Any person whose business it is to buy and sell and deal in cattle, horses, hogs, or sheep shall be considered a cattle broker.
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XIX. Butchers and bakers shall pay the sum of fifty dollars and one per centum on the gross amount of sales made. Any person whose business it is to butcher and sell, or offer for sale, in open market or otherwise, the flesh of cattle, hogs, or sheep shall be deemed a butcher under this act; and any person whose business it is to bake and sell, or offer for sale, bread shall be deemed a baker under this act.
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XX. Peddlers shall pay fifty dollars and two and a half per cent on the gross sales. Any person, except persons engaged in peddling exclusively periodicals, books, newspapers, published in the Confederate States, Bibles or religious tracts, who sells, or offers to sell, at retail, goods, wares, or other commodities, traveling with his goods from place to place, in the street or through different parts of the country, shall be deemed a peddler under this act: Provided, That any peddler who sells, or offers to sell, dry goods, foreign or domestic, by one or more original pieces or packages at one time, and to the same person or persons as aforesaid, shall pay one hundred dollars and two and a half per centum on the gross sales; and any person who peddles jewelry shall pay fifty dollars and two and a half per centum on the gross sales. The tax upon peddlers shall be deemed a tax upon the personal privilege, to be paid by each individual engaged in the business, without regard to place at which the same is conducted.
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XXI. Apothecaries shall pay fifty dollars and two and a half per centum on the gross amount of sales made. Every person who keeps a shop or building where medicines are compounded or prepared, according to prescriptions of physicians, and sold, shall be regarded as an apothecary under this act.
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XXII. Photographers shall pay the sum of fifty dollars and two and a half per centum on the gross amount of sales made. Any person or persons who make for sale photographs, ambrotypes, daguerreotypes, or pictures on glass, metal, paper, or other material, by the action of light, shall be regarded a photographer under this act.
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XXIII. Lawyers actually engaged in practice shall pay fifty dollars. Every person whose business it is, for fee or reward, to prosecute or defend causes in any court of record or other judicial tribunal of the Confederate States, or of any State, or give advice in relation to causes or matters pending therein, shall be deemed to be a lawyer within the meaning of this act.
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XXIV. Physicians, surgeons, and dentists actually engaged in practice shall pay fifty dollars. Every person whose business it is, for fee or reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing shall be deemed a physician, surgeon, or dentist within the meaning of this act, as the case may be; and the provisions of paragraph number twenty-one shall not extend to physicians who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients. The tax upon lawyers, physicians, surgeons, and dentists shall be deemed a tax upon the personal privilege, to be paid by each individual in the business, and without regard to the place at which the same is conducted: Provided, That the provisions of this act shall not apply to physicians and surgeons exclusively engaged in the Confederate service.
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XXV. Confectioners shall pay fifty dollars and two and a half per centum on the gross amount of all sales. Every person who sells at retail confectionery, sweetmeats, comfits, or other confects, in any building, shall be regarded as a confectioner under this act.
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Sec. 6. And every person registered and taxed upon the gross amount of sales as aforesaid shall be required, on the first day of July, eighteen hundred and sixty-three, to make a list or return to the collector of the district of the gross amount of such sales as aforesaid, to wit: From the passage of this act to the thirtieth day of June, eighteen hundred and sixty-three, inclusive; and at the end of every three months, or within ten days thereafter, after the said first day of July, eighteen hundred and sixty-three, make a list or return to the collector of the district of the gross amount of such sales made as aforesaid, with the amount of tax which has accrued or should accrue thereon, which list shall have annexed thereto a declaration, under oath or affirmation, in form and manner as may be prescribed by the commissioner of taxes, that the same is true and correct, and shall, at the same time as aforesaid, pay to the collector the amount of tax thereupon as aforesaid, and in default thereof shall pay a penalty in double the amount of the tax.
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Sec. 7. That upon the salaries of all salaried persons serving in any capacity whatever, except upon the salaries of persons in the military or naval service, there shall be levied and collected a tax of one per centum on the gross amount of such salary, when not exceeding fifteen hundred dollars, and two per centum upon any excess over that amount, to be levied and collected at the end of each year in the manner prescribed for other taxes enumerated in this act: Provided, That no taxes shall be imposed by virtue of this act on the salary of any person receiving a salary not exceeding one thousand dollars per annum, or at a like rate for another period of time, longer or shorter.
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Sec. 8. That the Secretary of the Treasury shall cause to be assessed and ascertained on the first of January next, or as soon thereafter as practicable, the income and profits derived by each person, joint stock company, and corporation, from every occupation, employment, or business in which they may have been engaged, and from every investment of labor, skill, property, or money, and the income and profits derived from any source whatever, during the calendar year preceding the said first day of January next, and the said income and profits shall be ascertained, assessed, and taxed in the manner hereinafter prescribed.
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I. If the income be derived from the rents of houses, lands, tenements, manufacturing or mining establishments, fixtures and machinery, mills, springs of salt or oil, or veins of coal, iron, or other minerals, there shall be deducted from the gross amount of the annual rent a sum sufficient for the necessary annual repairs, not exceeding ten per centum on said rent, except that the rent derived from houses shall be subject to a deduction not exceeding five per centum for annual repairs.
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II. If the income be derived from any manufacturing or mining business, there shall be deducted from the gross value of the products of the year, first, the rent of the establishment and fixtures, if actually rented, and not owned by the person prosecuting the business; second, the cost of the labor actually hired and paid for; third, the actual cost of the raw material purchased and manufactured.
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III. If the income be derived from navigating enterprises, there shall be deducted from the gross earnings, including the value of freights on goods shipped by the person running the vessel, the hire of the boat or vessel, if not owned by the person running the same, or if owned by him a reasonable allowance for the wear and tear of the same, not exceeding ten per centum per annum, and also the cost of running the boat or vessel.
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IV. If the income be derived by the taxpayer from shipbuilding, there shall be deducted from the gross receipts of his occupation, including the value of the ship when finished, if built for himself, the cost of the labor actually hired and paid by himself, and the prime cost of the materials if purchased by him.
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V. If the income be derived by the taxpayer from the sale of merchandise or any
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other property, real or personal, there shall be deducted from the gross amount of sales, the prime cost of the property sold, including the cost of transportation, salaries of clerks actually paid, and the rent of buildings employed in the business, if hired and not owned by himself.
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VI. If the income be derived by the taxpayer from any other occupation, profession, employment, or business, there shall be deducted from the gross amount of fees, compensation, profits, earnings, or commissions, the salaries of clerks actually paid and the rent of the office or other building used in the business, if hired and not owned by himself, the cost of labor actually paid and not owned by himself, and the cost of material other than machinery purchased for the use of his business, or to be converted into some other form in the course of his business; and in case of mutual insurance companies, the amount of losses paid by them during the year. The income derived from all other sources shall be subject to no deduction whatever, except the interest on Confederate bonds, stocks, and call certificates, which shall be exempt from taxation. Nor shall foreigners be subject to a tax from any other income than that derived from property owned or occupations or employments pursued by them within the Confederate States. When the income shall be thus ascertained, all of those which do not exceed five hundred dollars per annum shall be exempt from taxation. All incomes received during the year between five hundred dollars and fifteen hundred dollars shall pay a tax of five per centum on their amount, and all incomes received during the year between fifteen hundred dollars and ten thousand dollars shall pay a tax of ten per centum on their amount. All incomes received during the year between ten thousand dollars and fifteen thousand dollars shall pay a tax of twelve and a half per centum on their amount, and all incomes received during the year of more than fifteen thousand dollars shall pay a tax of fifteen per centum upon their amount. All joint stock companies and corporations shall reserve one-tenth of the annual earnings set apart for dividend and reserved fund, to be paid to the collector of the Confederate tax, and the dividend then paid to the stockholder shall not be estimated as a part of his income for the purposes of this act. The tax hereby laid shall be payable on the first of January next. All persons shall give in an estimate of their income and profits derived from any other source whatever, and in doing so shall first state the gross amount of their receipts as individuals or members of a firm or partnership, and also state particularly each item for which a deduction is to be made and the amount to be deducted for it: Provided, however, That the incomes and profits of farmers and planters derived from the nine-tenths of the wheat, corn, oats, rye, barley, buckwheat, hay, fodder, sugar, cotton, wool, tobacco, pease, ground pease, beans, or bacon, left in the hands of said farmers and planters, after deducting the one-tenth hereafter required to be paid in kind to the Government, and of the horses, mules, and asses by persons raising the same, herein taxed, are hereby excepted from any other tax under this act: Provided further, That in case the annual earnings of said joint stock companies and corporations set apart as aforesaid shall give a profit of more than ten and less than twenty per centum upon their capital stock paid in, one-eighth of said sum so set apart shall be paid as a tax to the collector aforesaid, and in case said sum so set apart shall give a profit of more than twenty per centum on their capital stock paid in, one-sixth thereof shall be reserved and paid as aforesaid.
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Sec. 9. That if the assessor shall be dissatisfied with the statement or estimate of income and profits derived from any source whatever, other than products in kind, which the taxpayer is required to render, or with any deduction claimed by said taxpayer, he shall select one disinterested citizen of the vicinage as a referee, and the taxpayer shall select another, and the two thus selected shall call in a third, who shall investigate and determine the facts in reference to said estimate and deductions, and fix the amount of income and profits on which the taxpayer shall be assessed, and a certificate signed by a majority of the referees shall be conclusive as to the amount of income and profits on which the taxpayer shall be assessed: Provided, That if any person shall fail or refuse to render the statement or estimate aforesaid, or shall fail or refuse to select a referee as aforesaid, the assessor shall select three referees, who shall fix the amount of income and profits on which the taxpayer shall be assessed from the best evidence they can obtain, and a certificate signed by a majority of said referees shall be conclusive on the taxpayer: And provided further, That in any case submitted to referees, if they or a majority of them shall find and certify that the statement or estimate of income and profits rendered by the taxpayer does not contain more than four-fifths of the true and real amount of his taxable income and profits, then the taxpayer, in addition to the income tax on the true amount of his income and profits ascertained and assessed by the referees, shall pay ten per centum on the amount of said income tax, and the assessor shall be entitled to one-fifth of said additional ten per centum over and above all other fees
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and allowances: And provided further, That the assessor may administer oaths to the referees, the taxpayer, and any witness before the referees in regard to said estimate, and any deduction claimed or any fact in reference thereto, in such form as the Secretary of the Treasury may prescribe.
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Sec. 10. Each farmer and planter in the Confederate States, after reserving for his own use one hundred bushels of the corn and thirty bushels of the wheat produced in the present year, shall pay and deliver to the Confederate Government, of the products of the present year, one-tenth of the wheat, corn, oats, rye, barley, buck-wheat, or rice, and of the cured hay and fodder; also one-tenth of the sugar, molasses made of cane, cotton, wool, and tobacco; the cotton ginned and packed in some secure manner, and tobacco shipped and packed in boxes, to be delivered by him on or before the first day of March in the next year. Each farmer or planter, after reserving twenty bushels of pease and beans, but not more than twenty bushels of both, for his own use, shall deliver to the Confederate Government, for its use, one-tenth of the pease, beans, and ground pease produced and gathered by him during the present year. As soon as the aforesaid crops are made ready for market, the tax assessor, in case of disagreement between him and the taxpayer, shall proceed to estimate the same in the following manner: The assessor and the taxpayer shall each select a disinterested freeholder from the vicinage, who may call in a third in case of a difference of opinion, to settle the matter in dispute; or if the taxpayer neglects or refuses to select one such freeholder, the said assessor shall select two, who shall proceed to assess the crops as herein provided. If the crops are gathered, they shall ascertain the amount, either by actual measurement or by computing the contents of the rooms or houses in which they are held, when a correct computation is practicable by such a method, and the appraisers shall then estimate, under oath, the quantity and quality of said crops, including what may have been sold or consumed by the producer prior to said estimate, whether gathered or not, and the value of the portion thereof to which the Government is entitled, and shall give a written statement of this estimate to the said collector and a copy of the same to the producer. The said producer shall be required to deliver the wheat, corn, oats, rye, barley, buckwheat, rice, pease, beans, cured hay and fodder, sugar, molasses of cane, wool, and tobacco, thus to be paid as a tithe in kind, in such form and ordinary marketable condition as may be usual in the section in which they are to be delivered, and the cotton in such manner as hereinbefore provided, within two months from the time they have been estimated as aforesaid, at some depot not more than eight miles from the place of production, and if not delivered by that time in such order, he shall be liable to pay fifty per centum more than the estimated value of the portion aforesaid, to be collected by the tax collector, as hereinafter prescribed: Provided, The Government shall be bound to furnish to the producer sacks for the delivery of such articles of grain as require to be put in sacks for transportation. The said estimate shall be conclusive evidence of the amount in money of tax due by the producer to the Government, and the collector is hereby authorized to proceed to collect the same by issuing a warrant of distress from his office, under his signature, in the nature of a writ of fieri facias, and by virtue of the same to seize and sell any personal property on the premises of the taxpayer or elsewhere belonging to him, or so much thereof as may be necessary for the purpose of paying the tax and the additional fifty per centum aforesaid and costs; and said sale shall be made in the manner and form and after the notice required by the laws of the several States for judicial sales of personal property, and the said warrant of distress may be executed by the tax collector or any deputy by him appointed for that purpose, and the deputy executing the warrant shall be entitled to the same fees as are allowed in the respective States to sheriffs executing writs of fieri facias, said fees to be paid as costs by the taxpayer: Provided, That in all cases where the assessor and the taxpayer agree on the assessment of the crops and the value of the portion thereof to which the Government is entitled, no other assessment shall be necessary; but the estimate agreed on shall be reduced to writing and signed by the assessor and taxpayer and have the same force and effect as the assessment and estimate of disinterested freeholders hereinbefore mentioned; and two copies of such assessment and estimate thus agreed on and signed as aforesaid shall be made, and one delivered to the producer and the other to the collector: And provided further, That the assessor is hereby authorized to administer oaths to the taxpayers and to witnesses in regard to any item of the estimate herein required to be made: And provided further, When agricultural produce in kind is paid for taxes, if payment be made by a tenant who is bound to pay his rent in kind, the tenth part of said rent in kind shall be paid in kind by the tenant to the Government as and for the tax of the lessor on said rent, and the receipt of the Government officer shall release the lessor from all obligation to include said rent in kind in his statement of income and discharge the tenant from so much of his rent to the lessor.
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Sec. 11. That every farmer, planter, or grazier shall exhibit to the assessor, on or before the first of March, eighteen hundred and sixty-four, an account of all the hogs he may have slaughtered since the passage of this act and before that time; after the delivery of this estimate to the post quartermaster hereinafter mentioned, by the assessor, the said farmer, planter, or grazier shall deliver an equivalent for one-tenth of the same in cured bacon, at the rate of sixty pounds of bacon to the one hundred weight of pork. That on the first of November next, and each year thereafter, an estimate shall be made, as hereinbefore provided, of the value of all the neat cattle, horses, mules, and asses owned by each person in the Confederate States, and upon such value the said owners shall be taxed one per centum, to be paid on or before the first day of January next ensuing. If the grazier or planter or farmer shall have sold beeves since the passage of this act, and prior to the first day of November, the gross proceeds of such sales shall be estimated and taxed as income after deducting therefrom the money actually paid for the purchase of such beeves, if they have been actually purchased, and the value of the corn consumed by them. The estimate of these items shall be made in case of disagreement between the assessor and taxpayer as herein prescribed in other cases of income tax; and on each succeeding first day of November, the beeves sold during the preceding twelve months shall be estimated and taxed in the same manner.
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Sec. 12. That the Secretary of War shall divide the service of the Quartermaster's Department into two branches, one for the collection of the articles paid for taxes in kind, herein denominated post quartermaster, and the other for distribution to the proper points for supplying the Army and for delivering cotton and tobacco to the agents of the Secretary of the Treasury. The tax assessor shall transfer the estimate of articles due from each person, by way of a tax in kind, to the duly authorized post quartermaster, taking from the said quartermaster a receipt which shall be filed as a voucher with the chief collector in settling his account, and a copy of this receipt shall be furnished by the chief collector to the auditor settling the post quartermaster's account as a charge against him. The post quartermaster receiving the estimate shall collect from the taxpayer the articles which it specifies, and which he is bound to pay and deliver as a tax to the Confederate Government. The post quartermaster shall be liable for the safe custody of the articles placed in his care, and shall account for the same by showing that, after proper deductions from unavoidable loss, the residue has been delivered to the distributing agents as evidenced by their receipts. The said post quartermaster shall also state the accounts of the quartermasters receiving from him the articles delivered in payment of taxes in kind at his depot, and make a monthly report of the same to such officer as the Secretary of War may designate: Provided, That in case the post quartermaster shall be unable to collect the tax in kind, specified in the estimate delivered to him as aforesaid, he shall deliver to the district tax collector said estimate as a basis for the distress warrant authorized to be issued, and take a receipt therefor, and forward the same to the chief tax collector as a credit in the statement of the accounts of said post quartermaster: Provided, That any partial payment of said tax in kind shall be indorsed on said estimate before delivering the same to the district tax collector as aforesaid, and the receipt given to him therefor by the district tax collector shall specify said partial payment. When the articles thus collected through the payment of taxes in kind have been received at the depot as aforesaid, they shall be distributed to the agents of the Secretary of the Treasury, if they consist of cotton, wool, or tobacco, or to such places, if they be suitable for forage or subsistence, and in such manner as the Secretary of War may prescribe. Should the Secretary of War find that some of the agricultural produce thus paid in and suitable for forage and subsistence has been deposited in places where it can not be used, either directly or indirectly, for these purposes, he shall cause the same to be sold in such manner as he may prescribe, and the proceeds of such sale shall be paid into the Treasury of the Confederate States. Should, however, the Secretary of War notify the Secretary of the Treasury that it would be impracticable for him to collect or use the articles taxed in kind to be received in certain districts or localities, then the Secretary of the Treasury shall proceed to collect in said districts or localities the money value of said articles specified in said estimate, and said money value shall be due on the first day of January in each and every year, and be collected as soon thereafter as practicable.
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Sec. 13. That the estimates of incomes and profits, other than those payable in kind, and the statements or bills for the amount of the specific tax on occupations, employments, business, and professions, and of taxes on gross sales, shall be delivered by the assessor to the collector of the district, who shall give him a receipt for the same, and the said assessor shall file his receipt with the chief tax collector of the State, and the collector of the district, holding said estimates, statements, or bills, shall proceed to collect the same from the taxpayer. The money thus collected shall
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be paid to the chief tax collector of the State, accompanied by the estimates, statements, or bills aforesaid, delivered by assessor to the district collector as aforesaid.
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Sec. 14. That every person who as trustee, guardian, tutor, curator or committee, executor or administrator, or as agent, attorney in fact or factor, of any person or persons, whether residing in the Confederate States or not, and every receiver in chancery, clerk, register, or other officer of any court, shall be answerable for the doing of all such acts, matters, and things as shall be required to be done in order to the assessment of the money, property, products, and income under their control and the payment of taxes thereon, and shall be indemnified against all and every person for all payments on account of the taxes herein specified, and shall be responsible for all taxes due from the estates, income, money, or property in their possession or under their control.
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Sec. 15. The income and moneys of hospitals, churches, schools, and colleges which have been endowed shall be exempt from taxation under the provisions of this act.
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Sec. 16. That the Secretary of the Treasury be, and he is hereby, authorized to make all rules and regulations necessary to the operation of this act, and not inconsistent herewith.
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Sec. 17. This act shall be in force for two years after the expiration of the present year, and the taxes herein imposed for the present year shall be levied and collected each year thereafter in the manner and form herein prescribed, and for the said time of two years, unless this act shall be sooner repealed: Provided, The tax on naval stores, flour, wool, cotton, tobacco, and other agricultural products of the growth of any year preceding the year eighteen hundred and sixty-three, imposed in the first section of this act, shall be levied and collected only for the present year.
Mr. Garnett demanded the question.
Upon which Mr. Lyons demanded the yeas and nays;
Which were ordered,
And are recorded as follows, to wit:
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Yeas ... 45
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Nays ... 34
Yeas: Arrington, Ashe, Barksdale, Batson, Boteler, Boyce, Chilton, Clark, Clopton, Collier, Curry, Davis, De Jarnette, Ewing, Foster, Freeman, Gaither, Garland, Garnett, Goode, Graham, Harris, Hartridge, Herbert, Hodge, Holt, Jones, Kenan of Georgia, Kenan of North Carolina, Lewis, Lyon, Machen, McLean, McQueen, McRae, Munnerlyn, Pugh, Read, Royston, Singleton, Strickland, Swan, Wilcox, Wright of Georgia, and Wright of Texas.
Nays: Atkins, Baldwin, Bridgers, Chambers, Clapp, Conrad, Currin, Davidson, Dupré, Farrow, Foote, Gray, Hanly, Heiskell, Hilton, Holcombe, Kenner, Lyons, Marshall, Martin, Menees, Miller, Moore, Perkins, Ralls, Russell, Sexton, Simpson, Smith of Alabama, Smith of North Carolina, Trippe, Vest, Villeré, and Welsh.
So the demand for the question was sustained.
And the question being upon agreeing to the motion of Mr. Kenner to disagree to the amendment of the Senate,
Mr. Lyons demanded the yeas and nays thereon;
Which were ordered,
And are recorded as follows, to wit:
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Yeas ... 53
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Nays ... 29 [30]
Yeas: Arrington, Ashe, Atkins, Baldwin, Barksdale, Batson, Boyce, Bridgers, Chilton, Clark, Clopton, Conrow, Curry, Dargan, Davidson, Davis, Dupré, Ewing, Foote, Freeman, Gaither, Garland, Graham, Harris, Hartridge, Heiskell, Herbert, Hodge, Holcombe, Holt, Jones, Kenan of Georgia, Kenan of North Carolina, Kenner, Lyon, Machen, McLean, McRae, Menees, Munnerlyn, Ralls, Read, Royston, Sexton, Singleton, Smith of Alabama, Smith of North Carolina, Strickland, Swan, Welsh, Wilcox, Wright of Georgia, and Wright of Texas.
Nays: Boteler, Horatio W. Bruce, Chambers, Clapp, Collier, Conrad, Currin, De Jarnette, Farrow, Foster, Garnett, Goode, Gray,
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Hanly, Hilton, Johnston, Lewis, Lyons, Marshall, Martin, McQueen, Miller, Moore, Perkins, Pugh, Simpson, Trippe, Vest, Villeré, and Wright of Tennessee.
So the motion to disagree prevailed.
Mr. Arrington moved to reconsider the vote just taken.
Upon motion of Mr. Foote, the motion to reconsider was laid on the table.
Mr. Dargan moved that a committee of conference be appointed on the disagreeing votes of the two Houses.
The motion prevailed, and
The Speaker announced the following as the managers upon the part of the House at said conference: Messrs. Kenner of Louisiana, Lyon of Alabama, and Garnett of Virginia.
On motion of Mr. Curry, the forty-second rule was suspended, and the Clerk of the House was notified to inform the Senate immediately of the action of the House.
The House then proceeded to the consideration of the unfinished business of the last secret session; which was the consideration of the motion of Mr. Swan to lay on the table the resolution reported from the Committee on Foreign Affairs in relation to the States of the Northwest and the pending war.
Upon which Mr. Foote demanded the yeas and nays;
Which were ordered,
And are recorded as follows, to wit:
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Yeas ... 36
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Nays ... 43
Yeas: Arrington, Baldwin, Bridgers, Clopton, Conrad, Conrow, Currin, Davidson, Dupré, Elliott, Farrow, Foster, Freeman, Gaither, Garland, Hanly, Hartridge, Heiskell, Hilton, Holt, Kenan of Georgia, Marshall, Martin, McLean, Munnerlyn, Perkins, Pugh, Ralls, Royston, Simpson, Singleton, Swan, Trippe, Wilcox, Wright of Tennessee, and Wright of Texas.
Nays: Ashe, Atkins, Barksdale, Batson, Boteler, Boyce, Horatio W. Bruce, Chilton, Clark, Collier, Curry, Dargan, De Jarnette, Ewing, Foote, Garnett, Goode, Graham, Gray, Herbert, Hodge, Johnston, Kenan of North Carolina, Kenner, Lewis, Lyon, Lyons, Machen, McQueen, McRae, Menees, Miller, Moore, Read, Sexton, Smith of Alabama, Smith of North Carolina, Strickland, Vest, Villeré, Welsh, Wright of Georgia, and Mr. Speaker.
So the motion did not prevail.
Mr. Barksdale moved to amend the original report of the committee by striking out the whole of the same and inserting in lieu thereof the following, to wit:
Joint resolutions on the subject of the war and in regard to the free navigation of the Mississippi River.
Whereas the earnest efforts made by the Government of the Confederate States, immediately upon its organization, "to establish friendly relations between it and the Government of the United States, and to settle all questions of disagreement between them upon principles of right, equity, and good faith, 'having proved unavailing by reason' of the refusal of the Government of the United States to hold intercourse with the commissioners appointed by the Confederate Government for the purposes aforesaid, or to listen to any proposals for a peaceful solution of all causes of differences between them;" and
Whereas the Government of the United States having waged war against the Confederate States with a purpose to reduce them to the condition of conquered provinces, and having conducted it contrary to the rules of civilized nations, and the sacred rights of humanity, by the practice of every barbarity which malice and depravity could suggest, with a ferocious determination "to sacrifice to disappointed vengeance what their injustice lost and their power can not regain;" and
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Whereas during a fierce and devastating struggle of two years it has pleased the Divine Ruler of the universe to thwart the plans of the wicked authors of the war, and to bless the armies of the Confederate States with favorable results on the field of battle; and
Whereas the conviction of the people of the Confederate States in the justice of their cause is unabated and their confidence in its final triumph unshaken: Therefore,
Resolved by the Senate and House of Representatives of the Confederate States, That necessity alone having forced the people of these States to take up arms to maintain their right of self-government, and in obedience to the principle of self-preservation, which, with nations, as with individuals, is the first law of nature, they will continue to make whatever sacrifice may be required for the attainment of these just ends.
Resolved, That movements having been inaugurated in several of the United States looking to an accommodation of the differences existing between the belligerents, it is the true policy of the Confederate States Government to accord a respectful consideration to any proposition having that object in view, provided it is consistent with the design to preserve its separate national character.
Be it further resolved, That whenever any one or more of the said States bordering on the Mississippi River shall desist from this unprovoked war upon the Confederate States, the Government of these States is prepared to waive, for the benefit of the said States, its right, according to the well-settled principle of international law, to the sole and exclusive navigation of that portion of the said stream which flows within the limits of its territories, and to secure to them the free navigation thereof by treaty stipulation as they have already provided for by legal enactment.
Mr. Curry moved to amend the amendment of Mr. Barksdale by striking out the whole of the same and inserting in lieu thereof the following, to wit:
Resolved by the Congress of the Confederate States--
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First. That we hereby declare our unalterable purpose to prosecute the present war, and endure all the sacrifices and sufferings it may involve, until our right to self-government and the sovereignty and independence of the Confederate States shall be fully vindicated and established.
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Second. That as the war forced upon the Confederate States is not waged by them for any purpose of aggression or conquest, or from any feeling of malice, but solely to vindicate their rights of self-government and to protect their homes and property, we deem it not unfit or unmanly to declare our readiness to negotiate for peace upon honorable and just terms, whenever it shall be sought by any of the States now warring against us, and especially if such propositions shall emanate from the States north and west of the Ohio River, whose rights to a free navigation of the Mississippi River and whose vast interests of trade have been sacrificed by the tyrannical and usurping despotism of Abraham Lincoln to subserve the ends and gratify the wishes of a corrupt and fanatical party.
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Third. That if such States shall by negotiation with the Confederate States evince a desire and purpose to enjoy a free navigation of the Mississippi River, and seek their true commercial interests as pointed out and controlled by physical geography, by productions, by the natural laws of trade, and shall, in consequence thereof, be exposed to the hostility of the Government at Washington, the Confederate States [will] cheerfully render such military aid as may be necessary to defeat a common enemy and to conquer an honorable peace.
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Fourth. That the overthrow of all of the safeguards of liberty and the subversion of constitutional restraints by the Government of the United States afford the most conclusive vindication of the sagacity and patriotism of our people in resisting the first stealthy progress of approaching despotism; that the wisdom of our course in consulting the plainest instincts of self-preservation must be apparent to many citizens of the United States, who are restive under the arbitrary invasions of their most sacred and covenanted rights; and that the manly struggles of Northern patriots in defiance of a strong military despotism, to recover for themselves constitutional liberty, entitle them justly to the sympathy of the friends of good government throughout the world.
Mr. De Jarnette moved to amend the original report of the committee by striking out the word "west;" also striking out the words "the United States" and inserting in lieu thereof the words "New England."
Mr. Swan demanded the previous question.
The main question was not ordered.
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Mr. Holt moved to suspend the rules to enable him to introduce a resolution to permit Mr. De Jarnette to continue his remarks without limit.
Upon which Mr. Atkins demanded the yeas and nays;
Which were ordered,
And are recorded as follows, to wit:
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Yeas ... 39
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Nays ... 25
Yeas: Ashe, Boteler, Horatio W. Bruce, Chambers, Clark, Clopton, Curry, Davis, Dupré, Elliott, Farrow, Foote, Garnett, Goode, Graham, Gray, Hartridge, Hilton, Hodge, Holcombe, Holt, Johnston, Kenner, Lewis, Lyons, Machen, Miller, Moore, Perkins, Pugh, Russell, Sexton, Simpson, Vest, Villeré, Welsh, Wilcox, Wright of Tennessee, and Wright of Texas.
Nays: Atkins, Baldwin, Batson, Bridgers, Conrad, Conrow, Davidson, Ewing, Foster, Gaither, Hanly, Heiskell, Kenan of Georgia, Kenan of North Carolina, Lyon, Marshall, McLean, McRae, Menees, Ralls, Read, Royston, Singleton, Smith of North Carolina, and Strickland.
So the motion was lost.
A message was received from the Senate, by the Secretary of that body; which is as follows, to wit:
Mr. Speaker: The Senate have passed a bill of the following title, viz:
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S. 115. An act to appropriate ten millions of dollars to pay for the construction, armament, and equipment of ten ironclad war ships in southern Europe;
In which I am directed to ask the concurrence of this House.
Mr. Foster moved to lay the resolution and amendments on the table.
Upon which Mr. Foote demanded the yeas and nays;
Which were ordered,
And are recorded as follows, to wit:
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Yeas ... 44
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Nays ... 24 [25]
Yeas: Arrington, Baldwin, Bridgers, Horatio W. Bruce, Clark, Clopton, Collier, Conrad, Conrow, Dupré, Elliott, Farrow, Foster, Gaither, Garland, Hanly, Heiskell, Hilton, Holt, Johnston, Kenan of Georgia, Kenan of North Carolina, Lewis, Marshall, Martin, McQueen, McRae, Miller, Munnerlyn, Perkins, Pugh, Ralls, Read, Royston, Russell, Simpson, Singleton, Smith of Alabama, Strickland, Trippe, Welsh, Wilcox, Wright of Tennessee, and Wright of Texas.
Nays: Atkins, Barksdale, Batson, Chilton, Clapp, Curry, Davis, De Jarnette, Ewing, Foote, Garnett, Goode, Graham, Gray, Hodge, Kenner, Lyon, Lyons, Machen, Menees, Moore, Sexton, Smith of North Carolina, Vest, and Villeré.
So the motion prevailed.
Mr. Foote moved to reconsider the vote just taken.
Mr. Singleton moved to lay the motion to reconsider on the table.
The motion prevailed.
A message was received from the Senate, by their Secretary, Mr. Nash; which is as follows:
Mr. Speaker: The Senate insist on their amendment to the bill of the House to lay taxes for the common defense and carry on the Government of the Confederate States, agree to the conference asked for by the House of Representatives on the disagreeing votes of the two Houses thereon, and have appointed Mr. Barnwell, Mr. Semmes, and Mr. Clay as managers at the same on their part.
And on motion of Mr. Curry,
The House resolved itself into open session.
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